1980 LAWS OF MARYLAND [CH. 674
Any person filing a claim for refund pursuant hereto,
which claim has been disallowed by the Comptroller, in
whole or in part, shall, within thirty (SO) days from the
receipt of notice of such disallowance, be entitled to ap-
peal to the State Tax Commission and from the action of
the State Tax Commission may appeal to the Courts of
this State in the same manner as appeals are permitted
from any other action of the State Tax Commission under
the provisions of this Article except where the disallow-
ance of said refund is attributable to limitations in which
event no appeal, as herein provided, shall be allowed.
In the case of a contract or contracts with the United
States or any agency thereof, or any subcontract or sub-
contracts thereunder, made by a taxpayer, if a re-nego-
tiation is made in respect thereto and an amount of ex-
cessive profits received or accrued thereunder for a tax-
able year (hereinafter referred to as "prior taxable year")
is eliminated and, in a taxable year thereafter the taxpayer
is required to pay or repay to the United States or any
agency thereof the amount of excessive profits eliminated
or the amount of excessive profits eliminated is applied as
an offset against other amounts due the taxpayer, then for
the purposes of this sub-title the part of the contract or
subcontract price or prices which was or were received or
accrued for the prior taxable year shall be considered as
having been reduced by the amount of excessive profits
eliminated and the taxpayer shall be entitled to receive
from the Comptroller a refund of the difference between
the tax paid for such prior taxable year and the tax which
he would have paid had he received in or accrued for such
prior taxable year such reduced contract or subcontract
price or prices. [All such refunds shall be made in the
same manner as other refunds are made. Any claim for a
refund shall be in such form, verified in such manner, con-
tain such information, and be supported by such docu-
ments as may be prescribed by regulations of the Comp-
troller and shall be filed within three years from the date
the return was due to be filed, otherwise such claim shall
be barred and in no event shall the Comptroller honor or
pay said refund claimed, anything in Section 162A of this
Article to the contrary notwithstanding. ] All such re-
funds attributable to the re-negotiation of a contract or
contracts with the United States or any agency thereof
or any subcontract or subcontracts thereunder made by
a taxpayer shall be made in the same manner and to the
same extent as other refunds are made under and pur-
suant hereto.
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